Taxes on income: treaty covers each State's income taxes and similarly structured future levies, with mutual notification. The treaty applies to taxes on income imposed in each Contracting State, specifically Russian enterprise and individual income taxes and Indian income-tax including surcharges, and extends to identical or substantially similar income taxes enacted later; competent authorities must notify each other of substantial changes in their taxation laws.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxes on income: treaty covers each State's income taxes and similarly structured future levies, with mutual notification.
The treaty applies to taxes on income imposed in each Contracting State, specifically Russian enterprise and individual income taxes and Indian income-tax including surcharges, and extends to identical or substantially similar income taxes enacted later; competent authorities must notify each other of substantial changes in their taxation laws.
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